Inherent power to recall ex parte dismissal may be exercised when bona fide default prevents appearance and merits hearing is needed.

A tribunal vested with inherent powers may recall an ex parte dismissal where the defaulting party shows a bona fide inability to appear and the circumstances justify restoration to secure a hearing on merits. The Sales Tax Tribunal's refusal to recall the ex parte order was found unwarranted because counsel had sought earlier adjournments, filed an affidavit explaining inability to contact the closed firm's partners, and accounted for absence on the last date on illness grounds. On those facts, the ex parte dismissal was set aside and the appeals were restored for fresh decision after hearing both sides.

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Issues: Whether the Sales Tax Tribunal had inherent power to recall an ex parte order dismissing the appeals, and whether the facts justified exercise of that power.

Analysis: The Tribunal's power to ensure fair hearing and to recall an ex parte disposal was accepted. The assessee's counsel had sought adjournments on earlier dates, filed an affidavit explaining inability to contact the closed firm's partners, and also explained absence on the last date due to illness. These circumstances showed a bona fide attempt to prosecute the appeal and negatived any unjustified default. In such a situation, refusal to exercise the inherent power was not warranted.

Conclusion: The Tribunal ought to have exercised its inherent power to set aside the ex parte dismissal and hear the appeals on merits.

Final Conclusion: The revision succeeded, the ex parte dismissal orders were set aside, and the appeals were restored to the Tribunal for decision after hearing both sides.

Ratio Decidendi: A tribunal vested with inherent powers may recall an ex parte order where the party shows bona fide inability to appear and the circumstances justify restoration to secure a hearing on merits.

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